PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021
(PHGN 19, 1942 SAKA)
EXTRAORDINARY
Published by Authority
CHANDIGARH, WEDNESDAY, MARCH 10, 2021
(PHALGUNA 19, 1942 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
1. Notification No. S.O. 28/P.A.5/2017/Ss. 9
and 15/Amd./2021, dated the 8th March,
2021, containing amendment in the
Government of Punjab, Department of
Excise and Taxation, Notification No. S.O.16/
P.A.5/2017/S.9/2017, dated the 30th June,
.. 217
2017.
2. Notification No. G.S.R. 20/P.A.5/2017/ S.164/
Amd.(37)/2021, dated the 8th March, 2021,
containing amendment in the Punjab Goods
.. 219-225
and Services Tax Rules, 2017.
( xxviii )
xxix PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021
(PHGN 19, 1942 SAKA)
3. Notification No. S.O. 29/C.A.39/1987/S.11-
A/2021, dated the 10th March, 2021,
constituting the Sub-Divisional Level Legal
Services Committee for Sub-Division Bholath
in District Kapurthala to be known as the
Sub-Divisional Legal Services Committee,
.. 227
Bholath.
Part - IV Correction Slips, Republications and
Replacements
Nil
______
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 8th March, 2021
No. S.O. 28/P.A.5/2017/Ss.9 and 15/Amd./2021.- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation,
Notification No. S.O.16/P.A.5/2017/S.9/2017, dated the 30th June, 2017, published in the Punjab Government Gazette (Extraordinary) Part III, dated the 30th June, 2017, namely:-
AMENDMENT
In the said notification, -
(a) in Schedule I @2.5%, serial number 187 and the entries relating thereto
shall be omitted;
(b) in Schedule II @ 6%,-
(i) after serial number 75 and the entries relating thereto, the following
serial number and entries shall be inserted, namely :-
"75A.
3605 00 10 All goods";
(ii) serial numbers 202 and 203 and the entries relating thereto shall be
omitted;
(c) in Schedule III @9%,-
(i) serial number 73 and the entries relating thereto shall be omitted;
(ii) in serial number 379, for the entry in column (3), the entry "All
goods" shall be substituted;
2. This notification shall be deemed to have come into force on the 1st day of April, 2020.
A. VENU PRASAD,
Additional Chief Secretary (Taxation) to Government of Punjab, Department of Excise and Taxation.
2247/3-2021/Pb. Govt. Press, S.A.S. Nagar
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 8th March, 2021
No. G.S.R. 20/P.A.5/2017/S.164/Amd.(37)/2021.- In exercise of the
powers conferred by section 164 of the Punjab Goods and Services Tax Act,
2017 (Punjab Act No. 5 of 2017), and all other powers enabling him in this
behalf, the Governor of Punjab, on the recommendations of the Council, is
pleased to make the following rules further to amend the Punjab Goods and
Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax
(Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall be deemed to
have come into force on the 21st June, 2019.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred
to as the said rules), in rule 12, in sub-rule (1A),-
(a) after the words "A person applying for registration to",the words "deduct
or" shall be inserted;
(b) after the words "in accordance with the provisions of", the words and
figures "section 51, or, as the case may be," shall be inserted.
3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1st
day of September, 2019, after the words "Provided also that a registered person",
the words ", other than the supplier engaged in making supply of services by
way of admission to exhibition of cinematograph films in multiplex screens,"
shall be inserted.
4. In the said rules, in rule 54, after sub-rule (4), with effect from the 1st
day of September, 2019, the following sub-rule shall be inserted, namely:-
"(4A) A registered person supplying services by way of admission to exhibition
of cinematograph films in multiplex screens shall be required to issue an PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021 220
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electronic ticket and the said electronic ticket shall be deemed to be a tax
invoice for all purposes of the Act, even if such ticket does not contain the
details of the recipient of service but contains the other information as mentioned
under rule 46:
Provided that the supplier of such service in a screen other than multiplex
screens may, at his option, follow the above procedure.".
5. In the said rules, after rule 83A, with effect from such date as may be
notified by the State Government, the following rule shall be inserted, namely:-
"83B. Surrender of enrolment of goods and services tax
practitioner.-
(1) A goods and services tax practitioner seeking to surrender his
enrolment shall electronically submit an application in FORM GST
PCT-06, at the common portal, either directly or through a facilitation
centre notified by the Commissioner.
(2) The Commissioner, or an officer authorised by him, may after causing
such enquiry as deemed fit and by order in FORM GST PCT-07,
cancel the enrolment of such practitioner.".
6. In the said rules, in rule 137, for the words "two years", the words "four
years" shall be substituted.
7. In the said rules, in rule 138E, in the first proviso,-
(a) after the words "Provided that the Commissioner may,",the words, letters
and figures "on receipt of an application from a registered person in FORM
GST EWB-05," shall be inserted;
(b) after the words "reasons to be recorded in writing, by order",the words,
letters and figures "in FORM GST EWB-06" shall be inserted.
8. In the said rules, after FORM GST PCT –05, with effect from such
date as may be notified by the StateGovernment, the following forms shall be
inserted, namely:-
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"FORM GST PCT-06
[See rule 83B]
APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND
SERVICES TAX PRACTITIONER
1. GSTP Enrolment No.
2. Name of the GST Practitioner
3. Address
4. Date of effect of cancellation of enrolment
I hereby request for cancellation of enrolment as GST Practitioner for the reason(s) noted below:
1.
2.
3.
DECLARATION
The above declaration is true and correct to the best of my knowledge and belief. I undertake that I shall continue to be liable for my actions as GST Practitioner before such cancellation.
(SIGNATURE)
Place:
Date:
FORM GST PCT-07
[See rule 83B]
ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES
TAX PRACTITIONER
1. GSTP Enrolment No.
2. Name of the GST Practitioner
3. Address
PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021
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4. No. and Date of application
5. Date of effect of cancellation of enrolment
DECLARATION
This is to inform you that your enrolment as GST Practitioner is hereby cancelled with effect from . . . . . . .
(SIGNATURE)
Place:
Date: ".
9. In the said rules, in FORM GST RFD-01, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:-
"Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports (Amount in Rs) Sl. Details of invoices/credit notes/debit notes of outward Tax paid
No. supplies in case refund is claimed by supplier/Details
of invoices of inward supplies in case refund is claimed
by recipient
GSTIN No. Date Taxable Type Integrated Central State Cess
of the Value (Invoice/ Tax Tax Tax/
supplier Credit Note/ Union
Debit Note)
territory
Tax
1 2 3 4 5 6 7 8 9 10
".
10. In the said rules, in FORM GST RFD-01A,in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:-
PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021
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"Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports (Amount in Rs) Sl. Details of invoices/credit notes/debit notes of outward Tax paid
No. supplies in case refund is claimed by supplier/Details
of invoices of inward supplies in case refund is claimed
by recipient
GSTIN No. Date Taxable Type Integrated Central State Cess
of the Value (Invoice/ Tax Tax Tax/
supplier Credit Note/ Union
Debit Note)
territory
Tax
1 2 3 4 5 6 7 8 9 10
".
11. In the said rules, after FORM GST EWB-04, the following forms shall be inserted, namely:-
"FORM GST EWB-05
[See rule 138 E]
Application for unblocking of the facility for generation of E-Way Bill
1 GSTIN
2 Legal Name
3 Trade Name
4 Address
5 Facility of furnishing of information in Part A
of FORM GST EWB 01 (i.e. facility for
generation of E-Way Bill) blocked w.e.f.
6 Reasons of unblocking of facility for
generation of E- Way Bill
(i)
(ii)
(iii) PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021 224
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7 Expected date for filing of returns for the
period under default
8. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation /Status
Date:
Place:
FORM GST EWB – 06
[See rule 138 E]
Reference No.: Date:
To
_______________ GSTIN
---------------------- Name
_______________ Address
Order for permitting / rejecting application for unblocking of the facility for
generation of E-Way Bill
Application ARN: Date:
The facility for generation of E- Way Bill was blocked in respect of the aforementioned registered person w.e.f. -------- in terms of rule 138E of the Punjab Goods and Services TaxRules, 2017.
I have carefully considered the facts of the case and the application / submissions made by the aforementioned registered person.
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I hereby accept the application and order for unblocking of the facility for generation of E-Way Bill on the following grounds:
1.
2.
Please note that the system will block the facility for generation of E-Way Bill after _______(date) if the registered person continues to be defaulter in terms of rule 138E of the Central Goods and Services Tax Rules, 2017.
OR
I have carefully considered the facts of the case and the application or submissions made by the aforementioned registered person.
I hereby reject the application for unblocking the facility for generation of E-Way Bill on following grounds:
1.
2.
Signature:
Name:
Designation:
Jurisdiction:
Address:
Note: Separate document may be attached for detailed order / reason(s).".
A. VENU PRASAD,
Additional Chief Secretary (Taxation) to
Government of Punjab,
Department of Excise and Taxation.
2247/3-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021
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PART III
GOVERNMENT OF PUNJAB
PUNJAB STATE LEGAL SERVICES AUTHORITY
NOTIFICATION
The 10th March, 2021
No. S.O. 29 /C.A.39/1987/S.11-A/2021.- In exercise of the powers
conferred by sub-section (1) of section 11-A of the Legal Services Authorities
Act, 1987 (Central Act No. 39 of 1987), and all other powers enabling it in this
behalf, the Punjab State Legal Services Authority hereby constitutes the Sub-
Divisional Level Legal Services Committee for Sub-Division Bholath in District
Kapurthala, to be known as the Sub-Divisional Legal Services Committee,
Bholath.
ARUN GUPTA,
Member Secretary,
Punjab State Legal Services Authority,
S.A.S Nagar.